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Abstract(s)
O performance Prism foi formulado por Neely et al. (2002) como forma de suprimir algumas limitações existentes em sistemas de controlo da geração anterior, e agregar as melhores características.
Apesar da crescente de estudos relativos aos SMD, o performance prism é um dos sistemas menos estudados e com menor evidência empírica (Najmi et al., 2012).
Desta falácia da literatura surgiu a motivação para esta investigação. O presente trabalho consiste num estudo de caso sobre os benefícios que a implementação do Performance Prism pode ter no grupo EFACEC. Fruto de uma restruturação recente, este grupo tem procurado modernizar o seu sistema de controlo de gestão, partindo de um sistema tradicional baseado no orçamento e acompanhamento de resultados mensais.
À luz da literatura (Neely et al., 2002; Freeman, 1986; O’Boyle, I., & Hassan, D., 2013) e através de uma análise comparativa entre as vantagens e desvantagens de cada um dos sistemas estudados ao longo da dissertação, faria de facto sentido integrar o performance prism ao grupo EFACEC, dada a análise aprofundada e pormenorizada que este sistema proporciona a diferentes stakeholders que influenciam os negócios, a coordenação na organização e o planeamento relativamente a processos e capacidades necessários para concretizar a estratégia.
The Performance Prism was formulated by Neely et al. (2001) to suppress some existing limitations in controlling systems of previous generation and to aggregate the best characteristics. Despite the growing number of performance measurement systems studies, performance prism is one of the least studied systems with the least empirical evidence (Najmi et al., 2012). This dissertation aims at adding value by applying the performance prism model to an organization and so increasing the number of empirical studies. The present work consists of a case study on the benefits that the implementation of Performance Prism can have in the EFACEC Group. Because of a recent restructuring, this Group has sought to modernize its management control system, starting with a traditional system based on budget and monitoring of monthly results. In the light of the literature (Neely et al., 2002; Freeman, 1986;) and through a comparative analysis of the advantages and disadvantages of each of the systems studied throughout the dissertation, it would indeed make sense to integrate the prism performance model within the EFACEC group, given the in-depth and detailed analysis that this system provides about different stakeholders, the coordination in the organization and the planning of the processes and capacities needed by the organization to achieve the strategy.
The Performance Prism was formulated by Neely et al. (2001) to suppress some existing limitations in controlling systems of previous generation and to aggregate the best characteristics. Despite the growing number of performance measurement systems studies, performance prism is one of the least studied systems with the least empirical evidence (Najmi et al., 2012). This dissertation aims at adding value by applying the performance prism model to an organization and so increasing the number of empirical studies. The present work consists of a case study on the benefits that the implementation of Performance Prism can have in the EFACEC Group. Because of a recent restructuring, this Group has sought to modernize its management control system, starting with a traditional system based on budget and monitoring of monthly results. In the light of the literature (Neely et al., 2002; Freeman, 1986;) and through a comparative analysis of the advantages and disadvantages of each of the systems studied throughout the dissertation, it would indeed make sense to integrate the prism performance model within the EFACEC group, given the in-depth and detailed analysis that this system provides about different stakeholders, the coordination in the organization and the planning of the processes and capacities needed by the organization to achieve the strategy.
Description
Keywords
Stakeholders Sistemas de medição de desempenho Sistemas tradicionais Beyond budgeting Performance prism Performance measurement systems Traditional systems